accounting4

Times Interest Earned

income before interest expenses and income taxes/interest expense
stock dividend

equity stays same. move from retained earning. no change in value
stock split

decreases stock value. increases number of shares. no change in equity or retained earning
small stock dividend

25% or less valued at market
large stock dividend

more than 25% valued at par
Earnings per share

income avail. to common shareholders/ avg num of common shares
dividend yield

annual cash dividend/market value per share
Price earnings ratio

market value per share/earnings per share
book value per prefered stock

stockholders equity applicable to preferred stock/number of prefered shares
Equity appliccable to prefered shareholders

(call price + dividends in arrears) x number of prefered shares/ number os prefered shares
book value per common share

stockholders equity applicable to common stock/ number of common shares
equity applicable to common shareholders

total stockholder's equity- equity applicable to prefered stock/ number of common shares

Author

andreabyerly

85204

Card Set

accounting4

Description

accounting

Updated

2011-05-11T19:15:45Z

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